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Filing of Service Tax Return (ST-3) for period April-Sept 2014

How and when pay Service Tax. Due date for filing ST3 Return. CBEC entered MoUs with CA, CS and CMA Institute for CFCs.

Certified Facilitation Centres (CFCs)
Service TaxPayers have to pay their service tax on all services except those mentioned either in the Negative List or in the Mega Exemption vide Notification No. 12/2012-ST dated 17.03.2012.

E-filing of Service Tax Returns (ST-3) made mandatory for All Assessees w.e.f. 01.10.2011 vide Notification No. 43/2011 - Service Tax, dated 25.08.2011.

The last date of filing the Service Tax Return (ST-3) for the period April, 2014 - September, 2014 is 25th October, 2014. ST-3 return for the period starting from 1st April, 2014 to 30th September, 2014 is now available for e-filing by the assesses in both offline and online version.

You may download the latest version of offline Excel Utilities/ XML Schema for filing the ST-3 return. Thus, you should not wait till the last date i.e. 25/10/2014 for filing your ST-3 return. Revised ST-3 return can be filed within a period of 90 days from the date of filing the original return.

The quarterly return for the First Stage Dealer/ Second Stage Dealer/ Registered Importer for the period July-September, 2014 is required to be filed on or before 15th October 2014.


Further, all importers who are registered with Central Excise for issuing cenvatable invoices can e-file their quarterly returns now using the offline or online versions available in ACES. Automation of Central Excise and Service Tax (ACES) has released the modified version of the Service Tax Return (ST-3) for the period 1st July- 30th September, 2014.

In case of any difficulty in accessing the ACES Application or in filing the ST-3 returns, the assessees can seek help of the ACES Service Desk by sending e-mail to aces.servicedesk@icegate.gov.in or calling up National Toll-free number 1800 425 4251.

Note that the ACES Service Desk functions on working days from Monday to Friday between 9 AM and 7 PM and on Saturdays between 9 AM to 2.30 PM.

You can also take the help of the ACES Certified Filing Centres (CFCs) which had been set up by eligible Members holding valid Certificates of Practice (COP) issued by their respective institute viz. the Institute of Chartered Accountants of India (ICAI), the Institute of Company Secretaries of India (ICSI) and the Institute of Cost Accountants of India (ICAI-Cost).

ICAI and CBEC entered into a Memorandum of Understanding (MoU) dated 31st day of March, 2010 duly amended from time to time and it has extended till 31st March, 2013, unless renewed/ revised/cancelled earlier.

ICSI and CBEC entered into a Memorandum of Understanding dated 25th day of June, 2010 duly amended from time to time and it has further extended vide Supplementary MoU for a further period of two years w.e.f. 1st April, 2011 till 31st March, 2013, unless renewed/revised/cancelled earlier.

ICWAI and CBEC entered into a Memorandum of Understanding dated 13th day of April, 2010 duly amended from time to time and it has further extended vide Supplementary MoU for a further period of two years w.e.f. 1st April, 2011 till 31st March,2013, unless renewed/revised/cancelled earlier.

Did You Know? The numbers of CFCs registered with ACES are CA-993, CS-106 and CW-107 i.e. total=1206.

However, you may check all the details like Institute Membership Number, ACES Registration Number, CFC Name, Address, District, State, Telephone Number, and Mobile Number of all registered Certified Filing Centres who works in ACES on behalf of Central Excise and Service Tax assesse.

Click on respective link to check details of registered ACES CFCs

Get Short URL:goo.gl


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